First off, there is a minimum spend of $75 per adult and $40 per child, but... that includes the entry to the tower and an incredible dinner. If you subtract what you'd pay to visit the tower anyway, it's a no-brainer.
The menu includes several options for gluten free as well as an incredible 3 course indigenous menu for $90. The food was very good, full of flavour and exceptional presentation. The service and wine were top notch, but the view.... the view is unbeatable as you slowly revolve around look out over the Greater Toronto Area.
We must have been in the restaurant 2 hours, and afterwards, descended to the public viewing gallery for the sunset. This area was extremely busy and cemented the view that the 360 Restaurant is the only way to enjoy the CN Tower to its max.